(1) The following information with respect to the employees of a society must be given in notes to the society's individual accounts -
(a) the average number of persons employed by the society in the financial year; and
(b) the average number of persons so employed within each category of persons employed by the society.
(2) The average number required by sub-paragraph (1)(a) or (b) is determined by dividing the relevant annual number by the number of complete calendar months in the financial year.
(3) The relevant annual number is determined by ascertaining for each complete calendar month in the financial year -
(a) for the purposes of sub-paragraph (1)(a), the number of persons employed under contracts of service by the society in that month (whether throughout the month or not);
(b) for the purposes of sub-paragraph (1)(b), the number of persons in the category in question of persons so employed,
and, in either case, adding together all the monthly numbers.
(4) In
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